Selected production and cost data of Kristi’s Divinity Co. follow for May 2014.

On May 31, the Mixing Department ending Work-in-Process Inventory was 70% complete for materials and 20% complete for conversion costs. The Heating Department ending Work-in-Process Inventory was 65% complete for materials and 55% complete for conversion costs.

Requirements

1. Compute the equivalent units of production for direct materials and for conversion costs for the Mixing Department.

2. Compute the equivalent units of production for transferred in costs, direct materials, and conversion costs for the Heating Department.

Transcribed Image Text:

Mixing Department Heating Department Units to account for: Beginning work-in-process, April 30 20,000 6,000 Started in May 70,000 Transferred in during May 80,000 Total units to account for 90,000 86,000 Units accounted for: Completed and transferred out during May 80,000 74,000 Ending work-in-process, May 31 10,000 12,000 Total units accounted for 90,000 86,000